These services are generally used when a customer places an order for flowers in one state or jurisdiction, and the order information is forwarded to a florist closer to the delivery address in another jurisdiction or state to be filled. Special rules also apply to florists who make sales using a florist's wire service. This is normally the address of the person that the vehicle will be registered to. The sales tax on motor vehicles, including cars, trucks, certain boats, boat trailers, RVs, and motorcycles, is calculated using the rate in effect in the jurisdiction where the vehicle owner is a resident. The same rules that determine the local taxing jurisdiction (discussed above) are used to determine if a taxable sale is subject to the additional MCTD rate. New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester are in this district. The local rate that applies to rent and amusement charges is the rate in effect in the jurisdiction in which the hotel or place of amusement is located.Īn additional ⅜% (0.375%) sales tax applies to taxable sales within the MCTD. The local rate that applies to services is the jurisdiction where the service is delivered or where the property on which the service is performed is delivered. The point of delivery is where ownership (title) and/or possession of the item is transferred by the seller to the purchaser. The jurisdiction (locality) where the item is delivered usually determines the local rate.
5 POINTS MUST SEE FINANCE DISTRICT PLUS
The combined rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district (plus the MCTD rate, if applicable). Round the amount of tax due up or down to the nearest cent. To determine the total amount of tax due on a sale, multiply the amount of the taxable sale by the combined state and local sales tax rate, and if applicable, the additional Metropolitan Commuter Transportation District (MCTD) tax rate.
5 POINTS MUST SEE FINANCE DISTRICT HOW TO
How to identify the rate and compute sales tax
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